Welcome to the State Board of Equalization

Cigarette & Tobacco Products Internet Program

The Board of Equalization has implemented the Cigarette and Tobacco Product Internet Program to collect the California state excise taxes and use taxes from California consumers purchasing untaxed cigarettes and/or tobacco products from out-of-state Internet retailers, and/or by way of mail or telephone, for self-consumption in California.

Contact the Excise Taxes Division

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